{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-mi-qualified-equipment-program","kind":"incentive_program","subject":"Michigan qualified data center equipment exemption and industry continuation","state_codes":["mi"],"scope":"Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.","fields":{"status":{"value":"program","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established.","locator":"Current subsections 1 through 10"},"michigan_equipment_program_basis":{"value":"Separate qualified and enterprise equipment paths","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions.","locator":"Sections 205.54ee and 205.94cc subsections 1 through 10"},"program_path":{"value":"Qualified data center","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Distinct statutory path; conditions and source dates from the other path are not silently transferred.","locator":"Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC"},"equipment_scope":{"value":"Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use.","locator":"Both sections 10(d)"},"claim_documentation":{"value":"Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here.","locator":"Treasury FAQ How are the Sales and Use Tax Exemptions claimed"},"treasury_reporting":{"value":"Treasury says QDC and EDC claimants must annually file Form 5726.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed.","locator":"Treasury FAQ What reporting does Treasury receive"},"qualifying_activity":{"value":"The facility operates networked computers or facilities for data centralization and receives at least 75 percent of its revenue from colocated businesses unaffiliated with its owner or operator. A colocated business has a contract to use or deploy equipment physically in the center for one year or more.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The detailed statutory definition applies; a generic data center label, one tenant or an EDC certificate does not itself establish this revenue test.","locator":"Both sections 10(c) and 10(i)"},"available_on_and_after":{"value":"2016-01-01","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Beginning of the stated QDC purchase window, not an individual opening, certificate or tax claim day.","locator":"Both sections 1"},"purchases_through":{"value":"2050-12-31","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024","mi-state-data-center-guidance-20261024"],"scope":"QDC equipment purchase window remains subject to statutory conditions. The EDC brownfield 2065 extension is not transferred to QDC.","locator":"Both sections 1; Treasury expiry FAQ"},"industrywide_continuation_tests":{"value":"Continuation after January 1, 2022 requires at least 400 industry or related jobs since January 1, 2016; continuation after January 1, 2026 requires at least 1000. Counts cover QDCs, colocated businesses and their contractors collectively in Michigan.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Industrywide totals, not jobs per facility or a requirement for 30 EDC qualified new jobs. The statute excludes EDC qualified new jobs from these industry counts.","locator":"Both sections 2 and 3"},"continuation_report":{"value":"The December 12, 2025 MSF memorandum says local economic development corporations reported and verified 2972 industry or related jobs as of December 1, 2025, since January 1, 2016, and that Treasury confirmed QDC continuation through December 31, 2050.","source_ids":["mi-qdc-jobs-report-20251212-20261024"],"scope":"Attributed statewide continuation finding. It includes industry related and contractor jobs and is not 2972 permanent operating jobs at one data center, an EDC award or a facility employment observation.","locator":"Complete MSF memorandum page 1"},"continuation_report_as_of":{"value":"2025-12-01","source_ids":["mi-qdc-jobs-report-20251212-20261024"],"scope":"Job observation snapshot is distinct from the December 12 memorandum, the January 2026 continuation threshold and the checked date.","locator":"MSF memorandum final substantive paragraph"},"enterprise_conditions_separate":{"value":"EDC certification, the 250 million capital requirement, 30 qualified new jobs, 90 percent forecast clean energy and the 2029 new certificate cutoff belong to the EDC path.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"These EDC requirements are not applied as QDC qualification tests. Individual QDC eligibility remains unknown.","locator":"Compare both sections 1 through 3 and 4 through 6; definitions 10(e) and 10(i)"},"individual_eligibility":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual current eligibility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual current eligibility reviewed."},"individual_application":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No filed application, affirmation or applicant contract reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No filed application, affirmation or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual certificate in good standing reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual certificate in good standing reviewed."},"individual_effective_on":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual exemption commencement day established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual exemption commencement day established."},"actual_tax_benefit":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual tax exemption amount, refund or payment reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual tax exemption amount, refund or payment reviewed."},"reported_jobs":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed."},"actual_investment":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual applicant capital investment established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured electricity use or actual clean energy procurement established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured electricity use or actual clean energy procurement established."},"actual_water":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured water use or municipal capacity determination for a named facility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured water use or municipal capacity determination for a named facility reviewed."},"actual_compliance":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual filing, audit, certification, notice or compliance finding reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual filing, audit, certification, notice or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory purchase and certification clocks are not one universal term for every applicant.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"Conditional statutory purchase and certification clocks are not one universal term for every applicant."},"atlas_record_id":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No exact Atlas building, parcel or project join made.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No exact Atlas building, parcel or project join made."}}},{"id":"incentive-mi-enterprise-equipment-program","kind":"incentive_program","subject":"Michigan enterprise equipment exemption with separate tax and service clocks","state_codes":["mi"],"scope":"Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.","fields":{"status":{"value":"program","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established.","locator":"Current subsections 1 through 10"},"michigan_equipment_program_basis":{"value":"Separate qualified and enterprise equipment paths","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions.","locator":"Sections 205.54ee and 205.94cc subsections 1 through 10"},"program_path":{"value":"Enterprise data center","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Distinct statutory path; conditions and source dates from the other path are not silently transferred.","locator":"Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC"},"equipment_scope":{"value":"Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use.","locator":"Both sections 10(d)"},"claim_documentation":{"value":"Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here.","locator":"Treasury FAQ How are the Sales and Use Tax Exemptions claimed"},"treasury_reporting":{"value":"Treasury says QDC and EDC claimants must annually file Form 5726.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed.","locator":"Treasury FAQ What reporting does Treasury receive"},"sales_effective_on":{"value":"2025-04-17","source_ids":["mi-statute-sales20554ee-20261024"],"scope":"Effective day of the EDC sales tax amendment per statute history, not the earlier EDC use tax date or an individual approval.","locator":"Sales section history 2024 Act 207; subsection 4"},"use_effective_on":{"value":"2025-04-02","source_ids":["mi-statute-use20594cc-20261024"],"scope":"Effective day of the EDC use tax amendment per statute history, not the later sales tax date or an individual approval.","locator":"Use section history 2024 Act 181; subsection 4"},"certification_sequence":{"value":"A complete and correct application starts a 120 day review for issuance or written reasons for denial. The certificate sets a qualification time frame no longer than the lesser of six years or the applicant stated period. At purchase, the facility certificate must already be received and in good standing.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"An application is not approval; a 120 day decision clock is not guaranteed approval. The qualification window is not the green building service clock or a universal exemption term.","locator":"Both sections 5 and 6(a)"},"capital_requirement":{"value":"At least 250 million dollars of aggregate capital investment made and maintained in the facility that increases the entity and affiliates total capital investment maintained in Michigan compared with the baseline before certification.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A conditional investment definition verified by MSF, not actual capital spending, an award amount or tax savings.","locator":"Both sections 10(e)(iv)"},"qualified_job_requirement":{"value":"At least 30 qualified new full time jobs above the entity and affiliates statewide baseline, at wages at least 150 percent of the prosperity region median, maintained through the applicable 2050 or 2065 date.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"An EDC qualification and retention condition, not the QDC industrywide continuation count, actual facility staffing or a uniform wage dollar amount.","locator":"Both sections 10(e)(v)"},"purchase_window":{"value":"Eligible equipment purchases run through December 31, 2050, or through December 31, 2065 for a certified EDC on qualifying brownfield plan property or a former industrial site primarily used as a power plant generating electricity for sale.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The extended date is conditional on the specified site. It is not automatically available to every EDC or any QDC.","locator":"Both sections 4"},"new_certificates_through":{"value":"2029-12-31","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"MSF may not issue new EDC certificates after this date. The restriction does not affect existing certificates in effect on that day and is not a universal purchase expiry.","locator":"Both sections 9"},"property_tax_overlap":{"value":"State or local property tax economic development benefits are generally excluded through the applicable 2050 or 2065 date, with an exception if each affected local governing body approves the benefit by resolution. The definition separately excludes a specified existing approved brownfield plan capture.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional overlap rule, not an actual local resolution, property tax exemption or blanket ban on all property tax arrangements.","locator":"Both sections 10(e)(vi)"},"building_certification_clock":{"value":"One or more listed green building certifications must be attained, and certified to MSF, no later than three years after the facility is placed in service.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The service clock is separate from certificate issuance and the maximum six year criteria window. No actual placed in service date or certification reviewed.","locator":"Both sections 6(c)(i) and 10(e)(vii)"},"water_condition":{"value":"On being placed in service the facility must use municipal water from a municipal system with available capacity, with certification to MSF at the time the exemption is claimed.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A tax qualification condition, not actual water delivery, measured withdrawal, consumption, conservation savings or a water withdrawal permit.","locator":"Both sections 6(c)(ii) and 10(e)(viii)"},"clean_energy_condition":{"value":"At claim time the facility must have procured or will procure qualifying clean energy equivalent to 90 percent of forecast annual electricity usage, with certification to MSF. The text offers qualifying self supply, a utility contract or voluntary green pricing as demonstration paths.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Forecast based procurement qualification, not 90 percent measured renewable energy consumption, actual supply or a blanket requirement to use only the voluntary program. Clean energy retains its statutory reference; its full external definition is outside this review.","locator":"Both sections 6(c)(iii) and 10(e)(ix)"},"utility_contract_cost_scope":{"value":"The listed utility contract path requires no facility service costs passed to other customers, with an express qualification for network transmission upgrade costs otherwise allocated through generally applicable utility cost recovery.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional contract path, not a measured guarantee of no future residential bill changes, a universal exemption from transmission costs or an approved individual rate.","locator":"Both sections 10(e)(ix)(B)"},"electric_rate_restrictions":{"value":"The statute restricts the long term industrial load rate, with an exception for a designated supply resource placed in operation after January 1, 2024 and a rate at least equivalent to the utility average industrial rate. It also excludes tariff rates approved in cases U21160, U21163 or U21646 and rates causing residential customers to subsidize facility service costs.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Exact conditional statutory restrictions, not a ban on every economic development tariff or a conclusion that a specific project rate complies.","locator":"Both sections 10(e)(x)"},"annual_reporting_and_disclosure":{"value":"After certificate issuance, annual MSF reports cover exempt purchases, employment, withholding, investment and required eligibility information, are subject to audit and go to Treasury. MSF may not disclose unaggregated identifying information except the stated transfers to Treasury.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Reporting and confidentiality provisions, not an actual filed report, public facility award ledger or an absence of all other public records. The report is not a tax remittance or return.","locator":"Both sections 6(b)"},"contractor_records":{"value":"Covered contractors submit an annual summary to the certificate holder by January 1 and retain transaction records for four years. Sales text refers to sales prices; use text refers to purchase prices.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A reporting duty and source wording distinction. No actual contractor filing, transaction or tax benefit reviewed.","locator":"Both sections 7"},"revocation_and_recapture":{"value":"MSF gives a preliminary revocation notice 60 to 180 days before revocation and an opportunity to demonstrate continued eligibility. Claims must cease during the notice period. Recapture within ten years requires the full exemption plus statutory interest; after ten years, a published guideline determination may reduce the amount, with a floor of 50 percent of the full exemption.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Available enforcement rules, not actual revocation, noncompliance, a paid recapture or an automatic 50 percent discount after ten years. No individual notice or determination reviewed.","locator":"Both sections 6(d)"},"administrative_fees":{"value":"MSF may charge reasonable administrative fees.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Authority only; exact fee amounts from an uncaptured MEDC page are not admitted. No fee payment or application reviewed.","locator":"Both sections 6(e)"},"individual_eligibility":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual current eligibility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual current eligibility reviewed."},"individual_application":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No filed application, affirmation or applicant contract reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No filed application, affirmation or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual certificate in good standing reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual certificate in good standing reviewed."},"individual_effective_on":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual exemption commencement day established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual exemption commencement day established."},"actual_tax_benefit":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual tax exemption amount, refund or payment reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual tax exemption amount, refund or payment reviewed."},"reported_jobs":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed."},"actual_investment":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual applicant capital investment established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured electricity use or actual clean energy procurement established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured electricity use or actual clean energy procurement established."},"actual_water":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured water use or municipal capacity determination for a named facility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured water use or municipal capacity determination for a named facility reviewed."},"actual_compliance":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual filing, audit, certification, notice or compliance finding reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual filing, audit, certification, notice or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory purchase and certification clocks are not one universal term for every applicant.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"Conditional statutory purchase and certification clocks are not one universal term for every applicant."},"atlas_record_id":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No exact Atlas building, parcel or project join made.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No exact Atlas building, parcel or project join made."}}}],"sources":{"mi-statute-sales20554ee-20261024":{"url":"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee","title":"Michigan current sales tax statute 205.54ee data center equipment","publisher":"Michigan Legislature","published_on":null,"date_note":"Current compiled page states complete through PA114 of2026, but supplies no exact page publication day. History lists April 17, 2025 as the2024 Act 207 effective day, not page publication.","checked_at":"2026-10-24T07:13:02.190106+00:00","sha256":"7f9185a75cbb304ead98b49113d4a2c7dd7f322ddf3e69518ff7f22b0ce0904c","scope":"Complete section 4ee subsections 1 through 10 and history read in bounded portions. Current conditional QDC and EDC equipment exemptions, definitions, certification, recapture and clean energy requirements only. No proposed repeal, individual award or actual compliance inferred.","tier":"A","establishes_status":["program"]},"mi-statute-use20594cc-20261024":{"url":"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc","title":"Michigan current use tax statute 205.94cc data center equipment","publisher":"Michigan Legislature","published_on":null,"date_note":"Current compiled page states complete through PA114 of2026, but supplies no exact page publication day. History lists April 2, 2025 as the2024 Act 181 effective day, not page publication.","checked_at":"2026-10-24T07:13:02.189908+00:00","sha256":"38d00f23a0d2974a1a19b7154aa13b79826845727378493bdafa387ce25f663c","scope":"Complete section 4cc subsections 1 through 10 and history compared to the fully read sales section with every textual difference read. Shared conditions are not treated as two facility awards. Storage, use or consumption tax remains distinct from sales tax.","tier":"A","establishes_status":["program"]},"mi-state-data-center-guidance-20261024":{"url":"https://www.michigan.gov/som/data-centers","title":"Michigan Treasury data center exemption guidance in the state data centers page","publisher":"State of Michigan","published_on":null,"date_note":"Exact page publication day is not supplied. Dated news links, a July pledge and the checked day are not substituted for the Treasury guidance publication day.","checked_at":"2026-10-24T07:12:33.274143+00:00","sha256":"a14c01af9142af2041e1dd2a2bb752e8f5b42e70f164c778f430af6dad54d635","scope":"Complete Treasury FAQ body read: QDC versus EDC, qualifying property, claim documentation, sunset dates and annual reporting. Other page sections with promotional claims of no future rate or water impacts are not admitted as measured outcomes. Unread general exemption bulletin is not separately relied on.","tier":"A","establishes_status":["program"]},"mi-qdc-jobs-report-20251212-20261024":{"url":"https://www.michiganbusiness.org/globalassets/documents/reports/legislative-reports/qualified-data-centers-jobs-creation-report-12-12-25.pdf","title":"Michigan Strategic Fund qualified data centers job continuation memorandum","publisher":"Michigan Strategic Fund","published_on":"2025-12-12","date_note":"Printed memorandum date December 12, 2025. Aggregate job observation is separately as of December 1, 2025, not the document date or checked date.","checked_at":"2026-10-24T07:13:01.701581+00:00","sha256":"d02becde76d5f8735424354674e4ea9383d0d0054bc48ce6271e4912abc7a960","scope":"Complete one page memorandum read and original actually viewed. Reported and locally verified statewide industry and related jobs since 2016, including contractors, support QDC continuation. No facility permanent job count, EDC qualified new job count, tax benefit or allocation to an Atlas record follows.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-mi-qualified-equipment-program","html":"<article><h3>Michigan qualified data center equipment exemption and industry continuation</h3><p class=\"layer-scope\">Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established. Locator: Current subsections 1 through 10.</p></dd><dt>Michigan equipment program basis</dt><dd>Separate qualified and enterprise equipment paths<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions. Locator: Sections 205.54ee and 205.94cc subsections 1 through 10.</p></dd><dt>Program path</dt><dd>Qualified data center<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Distinct statutory path; conditions and source dates from the other path are not silently transferred. Locator: Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC.</p></dd><dt>Equipment scope</dt><dd>Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use. Locator: Both sections 10(d).</p></dd><dt>Claim documentation</dt><dd>Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.<span class=\"layer-source\"><a href=\"https://www.michigan.gov/som/data-centers\">State of Michigan</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here. Locator: Treasury FAQ How are the Sales and Use Tax Exemptions claimed.</p></dd><dt>Treasury reporting</dt><dd>Treasury says QDC and EDC claimants must annually file Form 5726.<span class=\"layer-source\"><a href=\"https://www.michigan.gov/som/data-centers\">State of Michigan</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed. Locator: Treasury FAQ What reporting does Treasury receive.</p></dd><dt>Qualifying activity</dt><dd>The facility operates networked computers or facilities for data centralization and receives at least 75 percent of its revenue from colocated businesses unaffiliated with its owner or operator. A colocated business has a contract to use or deploy equipment physically in the center for one year or more.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The detailed statutory definition applies; a generic data center label, one tenant or an EDC certificate does not itself establish this revenue test. Locator: Both sections 10(c) and 10(i).</p></dd><dt>Available on and after</dt><dd>January 1, 2016<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Beginning of the stated QDC purchase window, not an individual opening, certificate or tax claim day. Locator: Both sections 1.</p></dd><dt>Purchases through</dt><dd>December 31, 2050<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.michigan.gov/som/data-centers\">State of Michigan</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">QDC equipment purchase window remains subject to statutory conditions. The EDC brownfield 2065 extension is not transferred to QDC. Locator: Both sections 1; Treasury expiry FAQ.</p></dd><dt>Industrywide continuation tests</dt><dd>Continuation after January 1, 2022 requires at least 400 industry or related jobs since January 1, 2016; continuation after January 1, 2026 requires at least 1000. Counts cover QDCs, colocated businesses and their contractors collectively in Michigan.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Industrywide totals, not jobs per facility or a requirement for 30 EDC qualified new jobs. The statute excludes EDC qualified new jobs from these industry counts. Locator: Both sections 2 and 3.</p></dd><dt>Continuation report</dt><dd>The December 12, 2025 MSF memorandum says local economic development corporations reported and verified 2972 industry or related jobs as of December 1, 2025, since January 1, 2016, and that Treasury confirmed QDC continuation through December 31, 2050.<span class=\"layer-source\"><a href=\"https://www.michiganbusiness.org/globalassets/documents/reports/legislative-reports/qualified-data-centers-jobs-creation-report-12-12-25.pdf\">Michigan Strategic Fund</a>. Source: December 12, 2025. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Attributed statewide continuation finding. It includes industry related and contractor jobs and is not 2972 permanent operating jobs at one data center, an EDC award or a facility employment observation. Locator: Complete MSF memorandum page 1.</p></dd><dt>Continuation report as of</dt><dd>December 1, 2025<span class=\"layer-source\"><a href=\"https://www.michiganbusiness.org/globalassets/documents/reports/legislative-reports/qualified-data-centers-jobs-creation-report-12-12-25.pdf\">Michigan Strategic Fund</a>. Source: December 12, 2025. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Job observation snapshot is distinct from the December 12 memorandum, the January 2026 continuation threshold and the checked date. Locator: MSF memorandum final substantive paragraph.</p></dd><dt>Enterprise conditions separate</dt><dd>EDC certification, the 250 million capital requirement, 30 qualified new jobs, 90 percent forecast clean energy and the 2029 new certificate cutoff belong to the EDC path.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">These EDC requirements are not applied as QDC qualification tests. Individual QDC eligibility remains unknown. Locator: Compare both sections 1 through 3 and 4 through 6; definitions 10(e) and 10(i).</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual current eligibility reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual application</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No filed application, affirmation or applicant contract reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual certificate in good standing reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual effective on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual exemption commencement day established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual tax exemption amount, refund or payment reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual facility employment count established. Industrywide continuation figures are kept separately attributed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual applicant capital investment established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No measured electricity use or actual clean energy procurement established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual water</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No measured water use or municipal capacity determination for a named facility reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual filing, audit, certification, notice or compliance finding reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Universal term</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional statutory purchase and certification clocks are not one universal term for every applicant. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas building, parcel or project join made. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd></dl></article>"},{"id":"incentive-mi-enterprise-equipment-program","html":"<article><h3>Michigan enterprise equipment exemption with separate tax and service clocks</h3><p class=\"layer-scope\">Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established. Locator: Current subsections 1 through 10.</p></dd><dt>Michigan equipment program basis</dt><dd>Separate qualified and enterprise equipment paths<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions. Locator: Sections 205.54ee and 205.94cc subsections 1 through 10.</p></dd><dt>Program path</dt><dd>Enterprise data center<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Distinct statutory path; conditions and source dates from the other path are not silently transferred. Locator: Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC.</p></dd><dt>Equipment scope</dt><dd>Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use. Locator: Both sections 10(d).</p></dd><dt>Claim documentation</dt><dd>Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.<span class=\"layer-source\"><a href=\"https://www.michigan.gov/som/data-centers\">State of Michigan</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here. Locator: Treasury FAQ How are the Sales and Use Tax Exemptions claimed.</p></dd><dt>Treasury reporting</dt><dd>Treasury says QDC and EDC claimants must annually file Form 5726.<span class=\"layer-source\"><a href=\"https://www.michigan.gov/som/data-centers\">State of Michigan</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed. Locator: Treasury FAQ What reporting does Treasury receive.</p></dd><dt>Sales effective on</dt><dd>April 17, 2025<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Effective day of the EDC sales tax amendment per statute history, not the earlier EDC use tax date or an individual approval. Locator: Sales section history 2024 Act 207; subsection 4.</p></dd><dt>Use effective on</dt><dd>April 2, 2025<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Effective day of the EDC use tax amendment per statute history, not the later sales tax date or an individual approval. Locator: Use section history 2024 Act 181; subsection 4.</p></dd><dt>Certification sequence</dt><dd>A complete and correct application starts a 120 day review for issuance or written reasons for denial. The certificate sets a qualification time frame no longer than the lesser of six years or the applicant stated period. At purchase, the facility certificate must already be received and in good standing.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">An application is not approval; a 120 day decision clock is not guaranteed approval. The qualification window is not the green building service clock or a universal exemption term. Locator: Both sections 5 and 6(a).</p></dd><dt>Capital requirement</dt><dd>At least 250 million dollars of aggregate capital investment made and maintained in the facility that increases the entity and affiliates total capital investment maintained in Michigan compared with the baseline before certification.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A conditional investment definition verified by MSF, not actual capital spending, an award amount or tax savings. Locator: Both sections 10(e)(iv).</p></dd><dt>Qualified job requirement</dt><dd>At least 30 qualified new full time jobs above the entity and affiliates statewide baseline, at wages at least 150 percent of the prosperity region median, maintained through the applicable 2050 or 2065 date.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">An EDC qualification and retention condition, not the QDC industrywide continuation count, actual facility staffing or a uniform wage dollar amount. Locator: Both sections 10(e)(v).</p></dd><dt>Purchase window</dt><dd>Eligible equipment purchases run through December 31, 2050, or through December 31, 2065 for a certified EDC on qualifying brownfield plan property or a former industrial site primarily used as a power plant generating electricity for sale.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The extended date is conditional on the specified site. It is not automatically available to every EDC or any QDC. Locator: Both sections 4.</p></dd><dt>New certificates through</dt><dd>December 31, 2029<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">MSF may not issue new EDC certificates after this date. The restriction does not affect existing certificates in effect on that day and is not a universal purchase expiry. Locator: Both sections 9.</p></dd><dt>Property tax overlap</dt><dd>State or local property tax economic development benefits are generally excluded through the applicable 2050 or 2065 date, with an exception if each affected local governing body approves the benefit by resolution. The definition separately excludes a specified existing approved brownfield plan capture.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional overlap rule, not an actual local resolution, property tax exemption or blanket ban on all property tax arrangements. Locator: Both sections 10(e)(vi).</p></dd><dt>Building certification clock</dt><dd>One or more listed green building certifications must be attained, and certified to MSF, no later than three years after the facility is placed in service.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The service clock is separate from certificate issuance and the maximum six year criteria window. No actual placed in service date or certification reviewed. Locator: Both sections 6(c)(i) and 10(e)(vii).</p></dd><dt>Water condition</dt><dd>On being placed in service the facility must use municipal water from a municipal system with available capacity, with certification to MSF at the time the exemption is claimed.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A tax qualification condition, not actual water delivery, measured withdrawal, consumption, conservation savings or a water withdrawal permit. Locator: Both sections 6(c)(ii) and 10(e)(viii).</p></dd><dt>Clean energy condition</dt><dd>At claim time the facility must have procured or will procure qualifying clean energy equivalent to 90 percent of forecast annual electricity usage, with certification to MSF. The text offers qualifying self supply, a utility contract or voluntary green pricing as demonstration paths.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Forecast based procurement qualification, not 90 percent measured renewable energy consumption, actual supply or a blanket requirement to use only the voluntary program. Clean energy retains its statutory reference; its full external definition is outside this review. Locator: Both sections 6(c)(iii) and 10(e)(ix).</p></dd><dt>Utility contract cost scope</dt><dd>The listed utility contract path requires no facility service costs passed to other customers, with an express qualification for network transmission upgrade costs otherwise allocated through generally applicable utility cost recovery.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional contract path, not a measured guarantee of no future residential bill changes, a universal exemption from transmission costs or an approved individual rate. Locator: Both sections 10(e)(ix)(B).</p></dd><dt>Electric rate restrictions</dt><dd>The statute restricts the long term industrial load rate, with an exception for a designated supply resource placed in operation after January 1, 2024 and a rate at least equivalent to the utility average industrial rate. It also excludes tariff rates approved in cases U21160, U21163 or U21646 and rates causing residential customers to subsidize facility service costs.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Exact conditional statutory restrictions, not a ban on every economic development tariff or a conclusion that a specific project rate complies. Locator: Both sections 10(e)(x).</p></dd><dt>Annual reporting and disclosure</dt><dd>After certificate issuance, annual MSF reports cover exempt purchases, employment, withholding, investment and required eligibility information, are subject to audit and go to Treasury. MSF may not disclose unaggregated identifying information except the stated transfers to Treasury.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Reporting and confidentiality provisions, not an actual filed report, public facility award ledger or an absence of all other public records. The report is not a tax remittance or return. Locator: Both sections 6(b).</p></dd><dt>Contractor records</dt><dd>Covered contractors submit an annual summary to the certificate holder by January 1 and retain transaction records for four years. Sales text refers to sales prices; use text refers to purchase prices.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A reporting duty and source wording distinction. No actual contractor filing, transaction or tax benefit reviewed. Locator: Both sections 7.</p></dd><dt>Revocation and recapture</dt><dd>MSF gives a preliminary revocation notice 60 to 180 days before revocation and an opportunity to demonstrate continued eligibility. Claims must cease during the notice period. Recapture within ten years requires the full exemption plus statutory interest; after ten years, a published guideline determination may reduce the amount, with a floor of 50 percent of the full exemption.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Available enforcement rules, not actual revocation, noncompliance, a paid recapture or an automatic 50 percent discount after ten years. No individual notice or determination reviewed. Locator: Both sections 6(d).</p></dd><dt>Administrative fees</dt><dd>MSF may charge reasonable administrative fees.<span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Authority only; exact fee amounts from an uncaptured MEDC page are not admitted. No fee payment or application reviewed. Locator: Both sections 6(e).</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual current eligibility reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual application</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No filed application, affirmation or applicant contract reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual certificate in good standing reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Individual effective on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual exemption commencement day established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual tax exemption amount, refund or payment reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual facility employment count established. Industrywide continuation figures are kept separately attributed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual applicant capital investment established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No measured electricity use or actual clean energy procurement established. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual water</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No measured water use or municipal capacity determination for a named facility reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Actual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual filing, audit, certification, notice or compliance finding reviewed. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Universal term</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditional statutory purchase and certification clocks are not one universal term for every applicant. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc\">Michigan Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas building, parcel or project join made. Locator: Bounded program framework review only; no individual outcome source reviewed.</p></dd></dl></article>"}]}